Distribute the slips
On this page
- When to distribute
- Which method to use
- What happens if you distribute late or you do not distribute
- What happens if you cannot distribute
- What records to keep
When to distribute
- T4 slips
- You must provide your employees or recipients with their slips by the last day of February of the following calendar year to which the slips apply.
- T1204 slips
- You are not required to distribute the slips. You may still provide a copy of the slip to the recipient.
Which method to use
- Email or electronic portal
New You can distribute T4, T4A, T5 or T4FHSA slips by email or using an employer or payer's secure electronic portal without obtaining written or electronic consent from the employees or recipients before distributing the slips, unless any of the following apply:
- The employee or recipient requested for the slips to be provided in paper copy
- The employee or recipient cannot reasonably be expected to have access to the slips in electronic format at the time the slips are issued
- If you distribute T4 slips, the employee is on extended leave or is a former employee at the time they are issued
If you are distributing slips by paper:
- You must provide your employee or the recipient with 2 copies of the T4, T4A, T4A-NR and T4A-RCA slip in person or by mail to the employee or recipient's last known address.
- The CRA suggests that the 2 copies be generated on one sheet.
- For security purposes, your payroll program account number should not be printed on these copies.
- Once a slip is completed, you may distribute photocopies to your employees or the recipients.
What happens if you distribute late or you do not distribute
If you distribute the slips late or you do not distribute, you may be assessed a penalty of $25 per day per slip with a minimum penalty of $100 and a maximum of $2,500.
What happens if you cannot distribute
If the slips are returned as undeliverable, you should keep the copies with the employee or the recipient's file.
If an employee or the recipient's address is known to be incorrect, the slips must not be sent to that address. You must do all of the following:
- Document why the copies were not sent and the actions taken to obtain the correct address
- Keep this information with the slip copies in the employee or the recipient's file
- Include the slip with the information return when filing
What records to keep
You must keep your books and records in case the CRA asks to see them later.
Learn more: Keeping records.
- ITR: 209
- Distribution of taxpayers portions of returns
- ITR: 209(2)
- Taxpayer's portions of returns – Mail or deliver in person
- ITR: 209(3)
- Taxpayer's portions of returns – Send in electronic format with express consent
- ITR: 209(4)
- Taxpayer's portions of returns – Meaning of express consent
- ITR: 209(5)
- Taxpayer's portions of returns – Send T4, T4A, FHSA or Tuition Certificate in electronic format
- CPP Reg: 13(1)
- Distribution of employee's portions of returns
- IECPR: 14(1)
- Distribution of insured person's portions of returns
- ITA: 230(1)
- Records and books
- CPP: 24(2)
- Keeping of records and books of accounts
- EIA: 87(3)
- Retention for 6 years
- Date modified: